Exploring the Relationship Between Accounting Information System (AIS) Quality and Corporate Sustainability Performance Using the IS Success Model

Xinmiao Wang and Wenlong Zhu ()
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Xinmiao Wang: Business School, Qingdao University of Technology, Qingdao 266520, China
Wenlong Zhu: Business School, Qingdao University of Technology, Qingdao 266520, China

Sustainability, 2025, vol. 17, issue 4, 1-22

Abstract: An information system (IS) is an organic system that integrates personnel, technology, data, and other resources for information collection, processing, storage, transmission, and utilization, supporting organizational decision making, management, and business development. Against the backdrop of sustainable development being integrated into the strategic goals of enterprises, the impact of accounting information systems (AISs) on corporate sustainability performance has garnered significant attention. This study employs the IS success model as its theoretical underpinning and incorporates both the quality of AISs and sustainability performance into the research framework. Likert scales were adopted to collect data, and structural equation modeling was conducted to test our hypotheses. The findings reveal that information quality and service quality exert a notably positive influence on intention to use and satisfaction. Meanwhile, system quality only positively impacts intention to use. There exists an interactive relationship between intention to use and satisfaction. Satisfaction positively contributes to corporate sustainability performance, whereas intention to use only positively affects environmental performance. This research offers a theoretical foundation and practical guidelines for enterprises aiming to optimize their AISs and enhance sustainability performance.

Keywords: information system quality; enterprise performance; IS success model; user experience; net benefits (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2025
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